Changes for Churches in Filing for Tax Exempt Status The Metropolitan Chicago Synod, ELCA, has received information from the Cook County Assessor’s Office about changes in how churches file an annual affidavit with the Cook County Assessor’s Office. Below is the body of the letter sent from James M. Houlihan, Cook County Assessor. January 10, 2002 Dear Pastor: A new state law is in effect that eliminates the burden of filing an annual affidavit with the Cook County Assessor's Office. In the past, some churches have found themselves on the tax rolls because they did not file the annual affidavit for their exempt status. In an effort to help churches and religious institutions maintain their exempt status, our office established the S.T.E.P. (Streamlining the Tax Exempt Process) Task Force, made up of religious leaders, elected officials, and other community leaders. Together, we reviewed the current exempt filing policy and procedures and made recommendations for change. With the leadership of State Representative Daniel Burke and State Senator Emil Jones and the Assessor's S.T.E.P. Task Force, House Bill 280 was passed. As stated, this law eliminates the burden of your institution having to file an annual affidavit with the Assessor's Office. Please keep in mind that you may still be required to file with other governmental agencies to obtain various tax-exempt statuses, including sales tax (Illinois Department of Revenue) and the Exemption Charter (Secretary of State). If you have any questions please contact my Community Relations Manager, Dana Marberry, at (312) 603-3196. Sincerely, James M. Houlihan Cook County Assessor Please note it is still necessary, upon sale, lease or other change in ownership or use of the property, to:
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